# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十五条 (Supplementary Provisions, Article 85)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八十五条 (Supplementary Provisions, Article 85)（連結欠損金額の範囲の特例に関する経過措置） — address `suppl-4201-23/art-85`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-85
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-85
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第八十五条（連結欠損金額の範囲の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope of the Amount of Consolidated Loss
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-85 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-85</sup>

**第一項**  旧租税特別措置法第六十八条の九十七第一項に規定する最初に開始する連結事業年度開始の日前五年以内に開始した各事業年度において生じた同項に規定する欠損金額については、同条の規定は、なおその効力を有する。
<sup>suppl-4201-23/art-85/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-85/par-1</sup>
With regard to the amount of loss prescribed in Article 68-97, paragraph (1) of the Former Act on Special Measures Concerning Taxation incurred in each business year that began within five years before the first day of the consolidated business year that first begins as prescribed in that paragraph, the provisions of that Article remain in force.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-487, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07